论文部分内容阅读
问:股份制试点企业年度会计报表如何报送? 答:股份制试点企业的年度会计报表,由各地财政厅(局)指定的股份制牵头单位负责收集。凡按国家规定批准试点的股份有限公司和有限责任公司(已经组建、但未开始生产或经营的新建企业或已关停的企业除外),都要根据财政部的规定编制会计报表和财务情况说明书,经注册会计师审查、验证出具报告后,报当地财政部门指定的负责股份制试点的牵头单位。牵头单位在1994年5月15日以前将分户的股份制试点企业报表1份转报财政部财改司。国有企业改组设立的股份制试点企业,其年度会计报表不在国有企业报
Q: How to submit the annual accounting statements of the joint-stock pilot enterprises? A: The annual accounting statements of the joint-stock pilot enterprises are collected by the joint-stock unit designated by the Department of Finance (bureau) around the country. Where a joint stock limited company or a limited liability company (except a newly established enterprise that has been established or has not started production or operation or a closed enterprise) that has approved the pilot according to the provisions of the State shall prepare accounting statements and financial statement in accordance with the provisions of the Ministry of Finance , After being examined and verified by a certified public accountant, and verified and issued a report, it shall be reported as the lead unit designated by the local financial department in charge of the pilot share system. Before May 15, 1994, the lead unit will report 1 copy of the report of the joint-stock pilot enterprises of each household to the Department of Financial Reform of the Ministry of Finance. State-owned enterprises reorganized the establishment of joint-stock pilot enterprises, the annual accounting statements are not in the state-owned enterprises